New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 25-30

a. “The tax” means all taxes finally determined to be due and payable by a fiduciary, under the laws of the United States now or hereafter enacted and under the laws of this state now or hereafter enacted, imposing an estate tax.

b. “Gross tax estate” means all property of every description required to be included in computing the tax.

c. “Fiduciary” means any person acting in a fiduciary capacity who is required to pay the tax.

d. “Transferee” means any person to whom the gross tax estate or any part thereof is, or may be, transferred or to whom any benefit therein accrues other than that part of the gross tax estate which passes under the will of decedent, or, if there be no will, comes into the possession of the fiduciary for administration as a part of the gross tax estate of the decedent. The trustee of any inter vivos trust and the executor of, trustee or other fiduciary under, the will of any other decedent holding property included as a part of the gross estate shall be deemed to be a transferee.